Do I submit a return for each of my businesses?

A separate personal property return must be filed for each location considered to be a "business site" where the owner of tangible personal property transacts business.  A business site is where the business:

• Ships, receives, or stores goods
• Manufactures, develops, or produces goods
• Has employees or is referenced as the location of the business

Freestanding accounts may submit a single tangible tax return with a schedule listing all locations in lieu of individual tax returns.

A "freestanding tangible account" does not have a specific "business site" as outlined above.  Examples of freestanding accounts are:

• Vending, DVD, and amusement machines
• Utility and cable company equipment (transmission lines, LP/Propane tanks, etc.)
• Billboards
• Leased equipment
• Similar property not customarily located in the offices, stores, or plants of the owner that may be distributed to multiple locations in the county.